1 May 2018

 

Due Dates for May 2018

 

A. Due dates for Compliances under GST

  • 10-05-2018- Due date for filing GSTR -1 for the month of March 2018. Applicable for taxpayers with Annual Aggregate turnover More than Rs. 1.50 Crore 
  • 20-05-2018- GSTR-3B for the m/o April. Also Pay due Tax till this date.
  • 31-05-2018 – Due date of GSTR-6 (filed by an input service distributor) for the months from July 2017 to April 2018
  • Time period for filing GSTR-2 & GSTR-3 for July 2017 – March 2018 will be subsequently notified.
  • RFD-10:- Eighteen months after end of the quarter for which refund is to be claimed

B. Due dates for Compliance under Income tax

  • 07-05-2018- Due date for deposit of tax deducted/collected at source for the month of April 2018
  • 15-05-2018 – Due date for furnishing of Form 24G by an office of the Government where TDS for the month of April, 2018 has been paid without the production of a challan
  • 15-05-2018- Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of March 2018
  • 15-05-2018 – Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of March 2018
  • 15-05-2018 – Quarterly statement of TCS deposited for the quarter ending March 31, 2018
  • 30-05-2018- Submission of a statement (in Form No. 49C) by non-resident having a liaison office in India for the financial year 2017-18
  • 30-05-2018 – Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA in m/o April 18.
  • 30-05-2018 – Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IBin m/o April 18.
  • 31 -05-2018 – Return of tax deduction from contributions paid by the trustees of an approved superannuation fund
  • 31-05-2018 – Quarterly statement of TDS deposited for the quarter ending March 31, 2018
  • 31-05-2018 – Due date for furnishing of statement of financial transaction (in Form No. 61A) as required to be furnished under sub-section (1) of section 285BAof the Act respect of a financial year 2017-18.
  • 31-05-2018 – Due date for e-filing of annual statement of reportable accounts as required to be furnished under section 285BA (1)(k)(in Form No. 61B) for calendar year 2017 by reporting financial institutions.

C. Due dates for Compliances under ESI, PF Acts

  • 15-05-2018- PF Payment for m/o April 2018.
  • 15-05-2018- ESIC Payment for m/o April 2018

D. Companies Act

  • 01-05-2018 – Condonation of Delay Scheme 2018  [CODS-2018] allows Defaulting Companies to file its overdue documents which were due for filing.
  • 31-05-2018 AOC-4 XBRL for all eligible companies required to prepare or voluntarily prepare their financial statements in accordance with Companies (Indian Accounting Standards) Rules, 2015

 

Due Dates for April 2018

 

A. Due dates for Compliances under GST

  • 10-04-2018- Due date for filing GSTR -1 for the month of Feb 2018 – Applicable for taxpayers with Annual Aggregate turnover More than 1.50/- Crore
  • 30-04-2018- Due date for filing GSTR -1 for March 2018 Quarter- Applicable for taxpayers with Annual Aggregate turnover Upto 1.50/- Crore 
  • 20-04-2018- GSTR-3B for the m/o March. Also Pay due Tax till this date.
  • 20-04-2018 – Due date of GSTR-5 (for Non-resident Taxable person) for the month of Feb 2018.
  • 18-04-2018 – Due date of GSTR-4 (for Composition Dealer) for the months of Jan to March 2018.
  • 01-04-2018 – E Way Bill –For Inter-State movement of goods
  • Time period for filing GSTR-2 & GSTR-3 for July 2017 – March 2018 will be subsequently notified.

B. Due dates for Compliance under Income tax

  • 30-04-2018- Due date for deposit of tax deducted/collected at source for the month of March 2018
  • 7 April 2018 – Due date for deposit of Tax deducted by an office of the government for the month of March, 2018.
  • 30-04-2018 Due date for furnishing of Form 24G by an office of the Government where TDS for the month of March, 2018 has been paid without the production of a challan
  • 14-04-2018 Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of Feb 2018
  • 14-04-2018 Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of Feb 2018
  • 30-04-2018 – Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA in m/o March 18.
  • 30-04-2018 – Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IB in m/o March 18.
  • 30 April 2018 – Due date for e-filing of a declaration in Form No. 61 containing particulars of Form No. 60 received during the period October 1, 2017 to March 31, 2018.
  • 30 April 2018 – Due date for uploading declarations received from recipients in Form 15G/15H during quarter ending March 2018.

C. Due dates for Compliances under ESI, PF Acts

  • 15-04-2018- PF Payment for m/o March 2018.
  • 15-04-2018- ESIC Payment for m/o March 2018

D. Companies Act

  • 30-04-2018 – Condonation of Delay Scheme 2018  [CODS-2018] allows Defaulting Companies to file its overdue documents which were due for filing.

Leave a Comment